Who's exempt from Jefferson County's occupational tax?

This is a list of businesses whose proprietors are exempt from the Jefferson County occupational tax because they are required by state code to buy a business privilege license. Employees of those businesses, other than the license holder, are required to pay the occupational tax.

Some of the professionals in the list also are required to pay a fee supporting the state boards governing their professions. Those annual fees vary widely: real estate agents pay $85; engineers, $100; optometrists, $160; doctors, $300.